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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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107G.Penalty for failure to keep, maintain or furnish information, documents or records to the Deputy Commissioner of Taxes: 

Where any person fails to keep, maintain or furnish any information or documents or records as required by section 107E of this Ordinance, without prejudice to the provisions of Chapter XV of this Ordinance, the Deputy Commissioner of Taxes may impose upon such person a penalty not exceeding one percent of the value of each international transaction entered into by such person.